PRIYA BLUE INDUSTRIES LTD. Vs. COMMISSIONER OF CUSTOMS

JUDGEMENT

(1.) THE impugned order has been passed as per the directions of the Tribunal in the order Nos. A/270 -271/2006 -WZB/C -II(CSTB)/dated 8 -3 -2006 [ : 2006 (199) E.L.T. 140 (Tri. -Mum)] on an appeal filed by the Revenue and the relevant paras are reproduced below: - -

(2.) LD . DR on the other hand submits that the Department has shown that the goods are marketable in view of the fact that there are re -cycling units which are engaged in the business of re -process of used/waste oil and further the sludge/sediments could not have been let out in the sea in view of the pollution control laws and also in view of the fact that there are recyclers who are willing to purchase the same. He also drew our attention to the observations of the Commissioner in para 26 wherein he has discussed in details about marketability. Further he also drew our attention to para 27.1 of the order of the Commissioner wherein he has observed that the appellant have been giving different versions about the disposal of sludge/sediments before different authorities. Further even before the CEGAT in their cross -objections, assessees have submitted that sludge/sediments cannot be dumped out in the open. Further he also drew our attention to the observations of the Commissioner wherein Shri S.P. Mehta in his statement dated 26 -3 -1997 had stated that the contents in Tank No. 8 (product under dispute) were drained into the sea for maintenance of ballast while breaking the ship. Once the ship is safely beached for breaking, question, arises where is the need for maintenance of ballast.

(3.) IN view of the above, we hold that the classification and dutiability as held in the order are correct and we uphold the same. The value has not been disputed and accordingly the same is upheld.